Loading...
CC SR 20160301 F - City Cash Balance ReportRANCHO PALOS VERDES CITY COUNCIL AGENDA REPORT AGENDA DESCRIPTION: MEETING DATE: 03/01/2016 AGENDA HEADING: Consent Calendar Consideration and possible action to discuss the January 2016 monthly report of cash balances RECOMMENDED COUNCIL ACTION: (1) Receive and file the January 2016 Monthly Report of Cash Balances for the City of Rancho Palos Verdes. FISCAL IMPACT: None Amount Budgeted: N/A Additional Appropriation: N/A Account Number(s): N/A ORIGINATED BY: Jane Lin, Accountant _?(— REVIEWED BY: Deborah Cullen, Director of Finance APPROVED BY: Doug Willmore, City Manager %*0. -�l ATTACHED SUPPORTING DOCUMENTS: A. Monthly Report of Cash Balances (page A-1) BACKGROUND AND DISCUSSION: This report summarizes the cash activity associated with all funds of the City for the month of January 2016. A separate report is prepared monthly for the Improvement Authority and is presented under separate cover before the Authority Commission. The overall cash balances of the City totaled $64,171,113 at January 31, 2016. Cash increased by $3,618,833 during the month. Compared to the same period last year, the cash balance increased by almost $1 million. The major variance to last year was due to the timing of disbursements in General Fund and Equipment Replacement Fund. Other increases included $474,879 received from County of Los Angeles for a pass-thru to the Palos Verdes Peninsula Land Conservancy (PVPLC) and $43,970 revenue received from various refuse haulers companies. The overall cash balance increase is described below. These factors are discussed in detail below for each fund experiencing a noteworthy cash event (defined as more than $50,000 and 5% of the cash balance in a particular fund). The sum of five Funds which will be discussed below increased by $3,342,000. The remaining amount of $276,000 in increase was contributed by various funds, which were within the threshold. 1 General Fund — The cash balance in this fund increased by more than $3,000,000 during the month. The increase was primarily the result of receipt of the January property tax revenue of $2,932,549. Historically, December and January are two months in which the City receives most property tax revenues. The January property tax revenue is approximately 25% of the FY15-16 property tax budget. Employee Benefits Fund — The cash balance in this fund decreased by more than $134,000 during the month. The most significant factor of decrease was the disbursements for the City's share of employee insurance premiums totaling $86,181. Street Maintenance Fund — The cash balance in this fund decreased by more than $109,000 during the month. The decrease was primarily due to the fact that the January Highway User Tax was not received until February, while normal operating expenditures were disbursed. Proposition A Fund — The cash balance in this fund increased by more than $55,000 during the month due to receipt of the January Proposition A apportionment. The Proposition A fund pays for the Palos Verdes Peninsula Transit Authority (PVPTA) contribution. Disbursements for that contribution are only made twice per year in August and January; however, the second disbursement is not processed until March 2016. Habitat Restoration Fund — The cash balance in this fund increased by more than $476,000 during the month. The City received $474,879 from the County of Los Angeles Regional Park and Open Space District for a pass-thru to PVPLC for its maintenance and services expenses from 2011-2015 in the Portuguese Bend Nature Preserve. Public Works Staff assisted PVPLC in applying for the reimbursement through the Los Angeles County 2015-2016 Maintenance & Servicing Excess Funds Program. 2 CITY OF RANCHO PALOS VERDES MONTHLY REPORT OF CASH BALANCES JANUARY 2016 (1) All LAW interest is paid quarterly (2) Electronic Disbursements: Payroll Bank of the West OPERATING Malaga Bank OPERATING PETTY CASH LAIF-CITY INVESTMENT CDARS TOTAL CASH YTD INT RECEIVED BEGINNING BALANCE 6,554,054.01 3,804,901.14 3,000.00 47,990,324.42 0.00 2,200,000.00 60,552,279.57 2,857.21 PLUS: DEPOSITS 5,316,453.63 5,316,453.63 PLUS: INTEREST EARNINGS(1) 572,299.73 4,930.93 45,402.56 572,794.73 50,333.49 130,578.09 LESS: CHECK DISBURSEMENTS (1,177,714.27) 20,451.00 12,838.15 23,385.439.12 (1,177,714.27) 0% LESS: ELECTRONIC DISBURSEMENTS(2) (569,970.50) 2,808.00 53,854.73 3,182,886.63 (569,970.50) 2% ADJUSTMENTS(3) (268.89) 0.00 0.00 899.00 (268.89) 0% PLUS: TRANSFERS IN 1,059,738.76 524,164.17 5,000,000.00 925,710.82 5,000,00000 13% LESS: TRANSFERS OUT (5,000,000.00) 547,918.17 724,884.99 28067,730.30 (5,000,000.00) 1% ENDING BALANCE 5,122,553.98 3.809.832,07 3.000.00 53,035,726.98 0.00 2,200,000.00 64,171,113.03 130,578.09 (1) All LAW interest is paid quarterly (2) Electronic Disbursements: Payroll 448,617.44 CalPers 75,95023 ICMA&HSA 27,719,84 Retirement Health Savings Withholdings 10,520.78 Sales Taxes 2,863.00 Flexible Spending Accounts 1,442.00 Bank and Merchant Fees 2,857.21 Restricted by Council Action 569,970.50 (3) The net adjustment was due to void checks and other deposit adjustment. % Change of Change In Cash Balance BALANCE Ending Cash from Previous CASH BALANCES BY FUND FORWARD DEBIT CREDIT CASH Balance Month -End Unrestricted GENERAL FUND 12,508,681,70 4.400.685.86 1,347,150.83 15,562.216.73 3,053,535.03 24% Restricted by Council Action BEAUTIFICATION FUND 572,299.73 495.00 0,00 572,794.73 495.00 0% CIP 23,377,826.27 20,451.00 12,838.15 23,385.439.12 7,612.85 0% EQUIPMENT REPLACEMENT 3,233,933.36 2,808.00 53,854.73 3,182,886.63 (51.046 73) 2% BUILDING REPLACEMENT 899.00 0.00 0.00 899.00 0,00 0% EMPLOYEE BENEFITS 1,059,738.76 524,164.17 656,192.11 925,710.82 134,027,94) 13% Subtotal 28,244.697.12 547,918.17 724,884.99 28067,730.30 (176.966.82) 1% Restricted by Law or External A envies STREET MAINTENANCE 1,363,461.16 4,324.72 113,502.56 1,254,283.32 109,177.84 8% 1972 ACT 146,06638 25,905.48 0,00 171,971,86 25,905.48 18% EL PRADO 23,787.47 254.26 0.00 24,041.73 254.26 1% CDBG 2,02836 000 5,310.56 3,282 20 (5.310,56) 100% CDBG-R 0.00 000 0.00 000 0.00 0% 1911 ACT 1,694,621 79 61.485.89 27,589.21 1,928,518.47 33,696.68 2% SOLID WASTE 491,302.19 44,399.38 6,399.81 529,301 76 37,999 57 6°h AIR QUALITY MANAGEMENT 91,197.52 8000 0.00 91,277,52 80.00 0% PROPOSITION C 513,921.97 46.763.00 0.00 560,684.97 46,763.00 9% PROPOSITION A 324,281.41 56,25174 41176 360,121 39 55,839 98 17% PUBLIC SAFETY GRANTS 100,697,56 18.318.16 0.00 119,015.72 18,318.16 18% MEASURE R 1,394,384.39 35,933.39 0.00 1,430,317 78 35,933 39 3% HABITAT RESTORATION 1.523,868.13 476,213.00 0.00 2,000,081.13 476,213 00 31% SUBREGION 1 MAINTENANCE 843,906.28 732.00 4,843.13 839,795.15 (4,111.13) 07A MEASURE A MAINTENANCE 83,023.89 11.00 0.00 83,034.89 11.00 0% ABALONE COVE SEWER DISTRICT 103,243.72 6,587.90 _ 1,011.67 110,819 95 7,57623 7% RPVTV 000 0.00 0.00 0.00 0,00 0% GINSBURG CULTURE ARTS BUILDING 85,493.31 86.00 0.00 65,579 31 8600 0% DONOR RESTRICTED CONTRIBUTIONS 871,645 91 753.00 1 0.00 872,398.91 75300 0 QUIMBY 2,209,388.23 1,890,00 0.00 2,211,278.23 1,89000 0% LOW -MODERATE INCOME HOUSING 50,763.96 40.00 0.00 50,803 96 4000 0% AFFORDABLE HSNG IN LIEU 585.049.13 505.00 0.00 585.554.13 505.00 0% EET 348,536.72 3,97900 0.00 352,51512 3.979.00 1% MEASURE A CAPITAL 7,44411 0.00 000 7,440.11 0.00 0°k BIKEWAYS 96.52 0.00 000 96.52 000 0% UNDERGROUND UTILITIES 0.00 0,00 0.00 0.00 400 0% ROADWAY BEAUTIFICATION 0.00 0.001 0.00 0.00 0.00 0% WATER QUALITY FLOOD PROTECTION 5.845.196.50 137,961.83 13,658,65 5,969,499.68 124,303.18 2% REDEVELOPMENT OBLIGATION RETIRE 439,716-52 4,573.00 0.00 444,289.52 4.573.00 17%, IMPROVEMENT DISTRICT 9 0.00 0.00 0.00 0.00 0.00 0% SPECIAL TRUSTS 455,781.62 27,657.50 41,712 65 441,726.47 14,055 15) 3_% Subtotal 19,798,900.75 956.705.25 214,440.00 20,541,168.00 742,265.25 4% GRAND TOTAL 60,552,279.57 5.905.309.28 2,286,475132 1 64,171.113.03 3.618,633.46 6% Total Investment: 64,171,113.03 A-1 CITY OF RANCHO PALOS VERDES SUMMARY MONTHLY REPORT OF CASH BALANCES JANUARY 2016 Issuer of Acquisition Maturity Market Par Book Investment Investment Date Term Date Value Value Value Yield NOTE: (1) See footnote on the summary page (2) LAIF market values will be reported to vary from book value if the City calculated share of total LAIF assets is less than the City book value, To the best of my knowledge, there are no misstatements of material amounts within this report; or omissions of material amounts to cause the report to be misleading. I certify that this report accurately reflects all City investments and complies with the investment policy of the City of Rancho Palos Verdes as approved by the City Council, Furthermore, I certify that sufficient investment liquidity and anticipated revenues are available to meet the City's expenditure requirements for the next six months. Respectfully submitted, Treasurer Dated A-2 Bank of the Checking Accounts West N/A N/A On Demand $ 5,122,554 N/A $ 5,122,554 0.00% Checking Accounts Malaga Bank N/A N/A On Demand $ 3,809,832 N/A $ 3,809,832 0.30% Petty Cash N/A N/A N/A On Demand $ 3,000 N/A $ 3,000 0.00% State of Local Agency Investment Fund (LAIF-CITY) California N/A N/A On Demand $ 53,035,727 N/A $ 53,035,727 0,45% CDARS - Malaga Bank Malaga Bank 12/24/2015 26 weeks 6/23/2016 250,000 $ 250,000 0.30% Banco Popular de Puerto Rico - IBC 12/24/2015 26 weeks 6/23/2016 244,500 $ 244,500 0.15% Iberiabank 12/24/2015 26 weeks 6/23/2016 216,500 $ 216,500 015% Univest Bank and Trust Co. 12/24/2015 26 weeks 6123/2016 244,500 $ 244,500 0.15% Western Alliance Bank 12124/2015 26 weeks 6/23/2016 $ 244,500 $ 244,500 0.15% Citizens National Bank 3/26/2015 52 weeks 3/24/2016 $ 243,500 $ 243,500 0.35% Ever Bank 3/26/2015 52 weeks 3/24/2016 $ 230,633 $ 230,633 0.35% Flegstar Bank, FSB 312612015 52 weeks 3/24/2016 $ 243,500 $ 243,500 0.35% Parke Bank 3/26/2015 52 weeks 3124/2016 $ 243,500 $ 243,500 0.35% Porsperily Bank 3/26/2015 52 weeks 3/24/2016 11,867 $ 11,867 0.35% The Park National Bank 3/26/2015 52 weeks 3/24/2016 $ 27,000 $ 27,000 035% Total Investment: $ 64,171,113 Total Investment Weighted Average Return 04% NOTE: (1) See footnote on the summary page (2) LAIF market values will be reported to vary from book value if the City calculated share of total LAIF assets is less than the City book value, To the best of my knowledge, there are no misstatements of material amounts within this report; or omissions of material amounts to cause the report to be misleading. I certify that this report accurately reflects all City investments and complies with the investment policy of the City of Rancho Palos Verdes as approved by the City Council, Furthermore, I certify that sufficient investment liquidity and anticipated revenues are available to meet the City's expenditure requirements for the next six months. Respectfully submitted, Treasurer Dated A-2